Permanent establishment definitions shape when foreign enterprise activities create taxable presence for tax purposes under treaty rules. Permanent establishment is a fixed place of business through which an enterprise conducts business, with enumerated examples and time based thresholds for installations, construction projects and service provision. Exclusions cover purely preparatory or auxiliary activities, storage or display, stock held for processing, and fixed places used only for purchasing or information collection. Dependent agents who habitually conclude contracts, maintain delivery stock combined with contributing activities, or secure orders mainly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course generally do not. Control or ownership alone does not create a permanent establishment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permanent establishment definitions shape when foreign enterprise activities create taxable presence for tax purposes under treaty rules.
Permanent establishment is a fixed place of business through which an enterprise conducts business, with enumerated examples and time based thresholds for installations, construction projects and service provision. Exclusions cover purely preparatory or auxiliary activities, storage or display, stock held for processing, and fixed places used only for purchasing or information collection. Dependent agents who habitually conclude contracts, maintain delivery stock combined with contributing activities, or secure orders mainly for the enterprise create a permanent establishment, while independent agents acting in the ordinary course generally do not. Control or ownership alone does not create a permanent establishment.
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